Demonstração do Valor Adicionado (DVA): instrumento para a medição do Produto Interno Bruto (PIB)

Abstract

Companies are intended to generate good results for internal and external agents, thus seeking greater transparency through the financial statements. The Added Value Statement is an accounting tool that shows the source of income and its distribution in society. So you will have two state companies of Mato Grosso do Sul, Sanesul and Energisa, in order to identify how these companies contributed to the Gross Domestic Product of the state during 2013-2015, and how are they distributed their wealth among economic agents. The main sources of data were collected through websites and books, and a descriptive research, using a document analysis with a qualitative approach. With the result of the study, it was concluded that the company that contributed to the economy of the MS state was Energisa company, generating on average 1.17% of wealth to the state, the distribution of her Added Value is intended mostly to Taxes account, followed by Third Party Capital Compensation showing a debt of the company, is in third place with a personal account with 11% and Equity Compensation third with 3%. Already Sanesul company contributed 0.25% of GDP, the largest allocation of wealth was for Personal account with an average of 43%, showing great contribution to income generation, even with lower revenues that Energisa, then the tax account with 29% Compensation Equity 24%, and 4% with regard to third parties' assets.